This opinion cited by 10 cases:

Owen A. Moran and Jean B. Moran v. United States , 63 F.3d 663 ( 1995 )


Keeter v. United States , 957 F. Supp. 1160 ( 1997 )


Edward A. Robinson III and Diana R. Robinson v. Commissioner , 119 T.C. No. 4 ( 2002 )


Commissioner v. Lundy , 116 S. Ct. 647 ( 1996 )


In Re Long-Distance Tele. Serv. Fed. Excise Tax , 539 F. Supp. 2d 287 ( 2008 )


In Re Long-Distance Telephone Service Federal Excise Tax Refund Litigation , 501 F. Supp. 2d 34 ( 2007 )


Robinson v. Comm'r , 119 T.C. 44 ( 2002 )


Porter v. United States , 919 F. Supp. 927 ( 1996 )


Willis v. United States , 198 B.R. 201 ( 1996 )


Stevens v. Commissioner , 71 T.C.M. 3128 ( 1996 )